A company issues 20,000,000, 7.8%, 20-year bonds to yield 8% on January 1, 2022. Interest is paid on June 30 and January 1. The proceeds from the bonds are 19,604,145. Required: (Don not approximate the number and do not use a comma) 1- Prepare the journal entry to record the issuance of a bond on January 1, 2022. Debit Credit 4 2- Prepare the journal entry to record the interest payment on June 30, 2022 Debit Credit + . . 3- Prepare the Journal entry to record the accrual of interest on December 31, 2022. Credit Debit